2005 (8) TMI 653

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ion 69 of the Act. In the said show cause it was mentioned about the total tax assessed and the amount deposited with the returns. The petitioner filed his show cause treating the same to have been issued under sub-section (3) of section 69. The assessing officer by the impugned order imposed the penalty by computing the tax component by four times. The assessee preferred a revision but the revisional authority came to hold that the assessing officer had passed the order under section 69(2) and not under section 69(3) of the Act and hence, there was no error in the order. Mr. Nema, learned counsel for the petitioner has contended that the notice to show cause was confusing inasmuch as though certain amount was mentioned an impression was....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....te or the revisional authority as the case may be, may initiate proceeding separately for imposition of penalty under this section. (2) The proceeding under sub-section (1) shall be initiated by the Commissioner or the appellate or revisional authority as the case may be, by issue of a notice in the prescribed form for giving the dealer an opportunity of being heard. On hearing the dealer, the Commissioner or the appellate or the revisional authority as the case may be, shall pass an order not later than one calendar year from the date of initiation of such proceeding or within such further time as allowed by the State Government, directing the dealer that, he shall in addition to the tax payable by him pay by way of penalty a sum which ....